A company produces two products (A and B) from a joint process. Both products require additional processing after the split-off point. If the sales value at split-off method of allocating joint costs is used, the additional processing costs are ________________.

A. subtracted from the ultimate sales value of each product calculating the allocation of joint costs

B. ignored when calculating the allocation of joint costs.

C. added to the ultimate sales value of each product when calculating the allocation of joint costs

D. none of above answers are correct.